Cours Comptabilité 3ème Année Secondaire قاموس مصطلحات التسيير المحاسبي والمالي بالعربية والانجليزية

(AICPA) ϊϤΠϤϟ΍ ϦΘΘϧϮϧΎϘϟ΍ϦΘΒγΎΤϤϠϟςϜϳήϣϷ΍ Amortization ΩΎΫϨΘγ΍ Annual financial statements ΔϳϮϨδϟ΍ΔΘϟΎϤϟ΍Ϣ΋΍ϮϘϟ΍ Annual reports ΔϳϮϨγήϳέΎϘΗ Assets ϝϮλϷ΍ Assurance Services ΪΘϛ ́Θϟ΍ΕΎϣΪΧ Ε΍έ΍ήϘϟ΍ράΨΘϣϞΟ΃ϦϣΕΎϣϮϠόϤϟ΍ϦΘδΤΘϟϥϮϠϘΘδϣϥϮΘϨϬϣΎϬϣΪϘϳΕΎϣΪΧ Attribute ΔΫλϭ΃ΔΘλΎΧ ΓΰΘϤϣ Audit Report ΔόΟ΍ήϤϟ΍ήϳήϘΗ Auditing ΔόΟ΍ήϤϟ΍ ΕΎΑΎδΤϟ΍πΘϗΪΗ Auditor ΕΎΑΎδΤϟ΍πϗΪϣ Available – for – Sale Securities ϊΘΒϠϟΔΣΎΘϣΔΘϟΎϣφ΍έϭ΃ Bad Debts ΔϣϭΪόϣϥϮϳΩ Balance Sheet ΔΘϣϮϤόϟ΍ΔΘϧ΍ΰΘϤϟ΍ ςϟΎϤϟ΍ΰϛήϤϟ΍ΔϤ΋Ύϗ Bargain purchase option ΰΠ˵ϣήόδΑ˯΍ήθϟ΍πΣ Basic Accounting Assumptions ΔΘδΘ΋ήϟ΍ΔΘΒγΎΤϤϟ΍νϭήΫϟ΍ Basic Accounting Principles ΔΘδΘ΋ήϟ΍ΔΘΒγΎΤϤϟ΍ΉΩΎΒϤϟ΍ Basis of Consolidation ΔΘϟΎϤϟ΍Ϣ΋΍ϮϘϟ΍ΪΘΣϮΗβγ΃ Board of Directors Γέ΍ΩΣ΍βϠΠϣ Bonds Discount Ε΍ΪϨδϟ΍έ΍Ϊλ·ϢμΧ Bonds Premium Ε΍ΪϨδϟ΍έ΍Ϊλ·Γϼϋ Bonds Ε΍ΪϨδϟ΍ Book Value ΔϳήΘΎΪϟ΍ΔϤΘϘϟ΍ Budget ΔϳήϳΪϘΗΔϧί΍Ϯϣ Business Entity Γ ́θϨϤϟ΍ ) ΓΪΣϮϟ΍ ( ΔϳΩΎμΘϗϻ΍ Business Transaction ΔϳέΎΠΗΔΘϠϤϋ Business Combination ΕΎϛήθϟ΍ϡΎϤπϧ΍ Buyer / Lessor ρήΘθϤϟ΍ / ήΟΆϤϟ΍ Call Provision ˯ΎϋΪΘγϻ΍ρήη Ε΍ΪϨδϟ΍ϭΓίΎΘϤϤϟ΍ϢϬγϸϟ Capital ϝΎϤϟ΍α΃έ Capital Account ϝΎϤϟ΍α΃έΏΎδΣ Capital expenditure ΔΘϟΎϤγ΃έΔϘΫϧ Capital Expenditures ΔΘϟΎϤγ΃ήϟ΍ΕΎϘΫϨϟ΍ Capital Gains ΔΘϟΎϤγ΃έΐγΎϜϣ ΔΘϟΎϤγ΃έΡΎΑέ΃ Capital leases ςϟΎϤγ΃ήϟ΍έΎΠϳΣ΍ΩϮϘϋ Capital Losses ΔΘϟΎϤγ΃έή΋ΎδΧ Capital ϝΎϤϟ΍α΃έ Capitalization ΔϠϤγέ Capitalization of leases έΎΠϳΣ΍ΩϮϘϋΔϠϤγέ Carrying Value ΔϳήΘΎΪϟ΍ΔϤΘϘϟ΍ Cash Basis of Accounting ρΪϘϨϟ΍αΎγϷ΍ ςΒγΎΤϤϟ΍ Cash Budget ΔϳΪϘϨϟ΍Δϧί΍ϮϤϟ΍ ΔϳΪϘϨϠϟΔϳήϳΪϘΘϟ΍ΔΘϧ΍ΰΘϤϟ΍ Cash Equivalents ΔϳΪϘϨϟ΍ϝΩΎόϳΎϣ Cash flow ϯΪϘϧπΎΪΗ Cash Flow from operations ΔΘϠΘβθΘϟ΍ΕΎΘϠϤόϟ΍ϦϣΔϳΪϘϨϟ΍ΕΎϘΎΪΘϟ΍ Cash Flows Statement ΔϤ΋Ύϗ ΔϳΪϘϨϟ΍ΕΎϘΎΪΘϟ΍ Cash Flows ΔϳΪϘϨϟ΍ΕΎϘΎΪΘϟ΍ Cash Inflows ΔϠΧ΍Ϊϟ΍ΔϳΪϘϨϟ΍ΕΎϘΎΪΘϟ΍ ΔϳΪϘϨϟ΍έΩΎμϣ Cash Outflows - use of cash ΔΟέΎΨϟ΍ΔϳΪϘϨϟ΍ΕΎϘΎΪΘϟ΍ ΔϳΪϘϨϟ΍ΕΎϣ΍ΪΨΘγ΍ Cash ΪϘϨϟ΍ ΔϳΪϘϨϟ΍ Certified Public Accountant ΓΪΤΘϤϟ΍ΕΎϳϻϮϟ΍ςΎΔΒγΎΤϤϟ΍ΔϨϬϣΐδΣκΧήϤϟ΍ςϧϮϧΎϘϟ΍ΐγΎΤϤϟ΍ Chartered Accountant ςϧϮϧΎϗΐγΎΤϣ ΓΪΤΘϤϟ΍ΔϜϠϤϤϟ΍ςΎ˱ΎΒϟΎϏ Classification ΐϳϮΒΘϟ΍ ΥΘϨμΘϟ΍ Closing Exchange Rate ϝΎΫϗΣ΍θήλήόγ Collected Payments ΔϤϠδΘϤϟ΍ΕΎόΎΪϟ΍ Combined Financial Statements ΔόϤΠϤϟ΍ΔΘϟΎϤϟ΍Ϣ΋΍ϮϘϟ΍ Common Stock Holders ΔϳΩΎόϟ΍ϢϬγϷ΍ΔϠϤΣ Common Stock ΔϳΩΎόϟ΍ϢϬγϷ΍ Company Δϛήη Comparability ΔϧέΎϘϤϟ΍ΔΘϠΑΎϗ Comparable data ΔϧέΎϘϤϠϟΔϠΑΎϗΕΎϧΎΘΑ Comparative Balance Sheet ΔϧέΎϘϤϟ΍ΔΘϧ΍ΰΘϣ Comparative Financial Statements ΔϧέΎϘϤϟ΍ΔΘϟΎϤϟ΍Ϣ΋΍ϮϘϟ΍ Comparative Income Statement ΔϧέΎϘϣϞΧΩΔϤ΋Ύϗ Completed Contract Method ΔϣΎΘϟ΍ΩϮϘόϟ΍ΔϘϳήσ Compliance Audit ϥΎϋΫΣ΍πΘϗΪΗ ΔϨΘόϣϦΘϧ΍ϮϘϟΎϬΘϘΑΎτϣΚΘΣϦϣΔϤψϨϤϟΔΘϟΎϤϟ΍ΕϼΠδϟ΍πΘϗΪΗϭ΃ΔόΟ΍ήϣ Components of share holders’ equity ΔΘϜϠϤϟ΍φϮϘΣΕΎϧϮϜϣ ) ϦΘϤϫΎδϤϟ΍ ( Conceptual Formulation ΔϳήψϨϟ΍ΔϏΎΘμϟ΍ Conceptual framework ϯήϜΎέΎσ΍ Conservation φΫΤΘϟ΍ Conservatism (prudence) φΫΤΘϟ΍ ) έάΤϟ΍ϭΔτΘΤϟ΍ ( Conservatism έάΤϟ΍ϭΔτΘΤϟ΍ΔγΎΘγ φΫΤΘϟ΍ Consilidation ΝΎϣΪϧ· Consistency ΕΎΒΜϟ΍ Consistency Principle φΎδΗϻ΍΃ΪΒϣ ΕΎΒΜϟ΍ Consistency ΕΎΒΜϟ΍ φΎδΗϻ΍ Consolidated Accounting Entities ΔΠϣΪϨϤϟ΍ΔΘΒγΎΤϤϟ΍Ε΍ΪΣϮϟ΍ Consolidated Financial Statements ΓΪΣϮϤϟ΍ΔΘϟΎϤϟ΍Ϣ΋΍ϮϘϟ΍ Consolidation Procedures ΔΘϟΎϤϟ΍Ϣ΋΍ϮϘϟ΍ΪΘΣϮΗΕ΍˯΍ήΟ· Consonlidated Balance Sheet ΓΪΣϮϤϟ΍ςϟΎϤϟ΍ΰϛήϤϟ΍ΔϤ΋Ύϗ Constant-Dollar Financial Statements ΔδϧΎΠΘϣΪϘϧΓΪΣϭαΎγ΃κϠϋΔΘϟΎϤϟ΍Ϣ΋΍ϮϘϟ΍ Construction revenues ΪΘΘθΘϟ΍ΩϮϘϋΕ΍Ω΍ήϳ΍ Contingent gains and losses ΔϠϤΘΤϤϟ΍ή΋ΎδΨϟ΍ϭΐγΎϜϤϟ΍ Contingent liability (contingency) ϞϤΘΤϣϡ΍ΰΘϟ΍ Contra Account ϞΑΎϘϣΏΎδΣ ςδϜϋΏΎδΣ Contributed Capital ϪΑϢϫΎδϤϟ΍ϝΎϤϟ΍α΃έ Control ΓήτΘδϟ΍ Controlling Enterprise ΓήτΘδϤϟ΍Γ ́θϨϤϟ΍ Controlling Interest ΓήτΘδϟ΍ΔμΣ Conversion ϞϳϮΤΘϟ΍ΔΘϠΑΎϗ ΔϳΩΎϋϢϬγ΃κϟ·Ε΍ΪϨγϭ΃ΓίΎΘϤϣϢϬγ΃Ϧϣ Convertable Bonds ΔϳΩΎϋϢϬγ΃κϟ·ϝϮΤΘϠϟΔϠΑΎϗΕ΍ΪϨγ Convertible Stock Preferred ΔϳΩΎϋϢϬγ΃κϟ·ϝϮΤΘϠϟΔϠΑΎϗΓίΎΘϤϣϢϬγ΃ Copyright ΥΘϟ ́Θϟ΍πΣ Corporate Earnings ΔϤϫΎδϤϟ΍ΕΎϛήθϟ΍ΡΎΑέ΃ Corporation ΔϤϫΎδϣΔϛήη Cost ΔΫϠϜΗ Cost – to – Cost basis ΔΫϠϜΘϟ΍˰κϟ·˰ΔΫϠϜΘϟ΍ΔϘϳήσ Cost / Benefit Relationship ΔΫϠϜΘϟ΍ΪΘϗ / ΔόΫϨϤϟ΍ ΔόΫϨϤϟ΍ϦϣϞϗ΃ΔΫϠϜΘϟ΍ϥϮϜΗϥ΃ΐΠϳρ΃ Cost Estimates ΥΘϟΎϜΘϟ΍Ε΍ήϳΪϘΗ Cost of Goods Sold ΔϋΎΒϤϟ΍ΔϋΎπΒϟ΍ΔΫϠϜΗ Cost Principle ΔΫϠϜΘϟ΍΃ΪΒϣ Cost Recovery Method ΔΫϠϜΘϟ΍Ω΍ΩήΘγ΍ΔϘϳήσ Credit ΏΎδΤϟ΍κϠϋ Ϧ΋΍Ϊϟ΍ΐϧΎΠϟ΍ Creditors ϥϮϨ΋΍Ϊϟ΍ Current- Non Current Method Δϟϭ΍ΪΘϤϟ΍ήΘϏϭΔϟϭ΍ΪΘϤϟ΍ΩϮϨΒϟ΍ΔϘϳήσ Current assets Δϟϭ΍ΪΘϣϝϮλ΃ Current Assets Δϟϭ΍ΪΘϤϟ΍ϝϮλϷ΍ Current Cost Accounting ΔϳέΎΠϟ΍ΔΫϠϜΘϟ΍αΎγ΃κϠϋΔΒγΎΤϤϟ΍ Current Cost Approach ΔϳέΎΠϟ΍ΔΫϠϜΘϟ΍ϞΧΪϣ Current Cost ΔϳέΎΠϟ΍ΔΫϠϜΘϟ΍ ΔΘϟ΍ΪΒΘγϻ΍ΔΫϠϜΘϟ΍ Current Exchange Rate ρέΎΠϟ΍θήμϟ΍ήόγ Current Liabilities Δϟϭ΍ΪΘϤϟ΍ΕΎϣ΍ΰΘϟϻ΍ Current Purchasing Power ΔϳέΎΟΔΘ΋΍ήηΓϮϗ Current Rate Method ρέΎΠϟ΍θήμϟ΍ήόγΔϘϳήσ Data Collection ΕΎϧΎΘΒϟ΍ϊΘϤΠΗ Date of Declaration ϢϬγϷ΍ΡΎΑέ΃ϊϳίϮΗϦϋϥϼϋΣ΍ΦϳέΎΗ Date of Payment ϢϬγϷ΍ΡΎΑέ΃ϊΎΩΦϳέΎΗ Date of Record Δϛήθϟ΍ϯΪϟ˱ϼΠδϣϢϫΎδϤϟ΍ϪΘΎϥϮϜϳράϟ΍ΦϳέΎΘϟ΍ Dealers ˯ϼϛϭ ϞΘϛϭϊϤΟ Debenture Bonds ςϨΘϋϥΎϤοϥϭΪΑΕ΍ΪϨγ Debit (Dr.) ϦϳΪϤϟ΍ΐϧΎΠϟ΍ Debt Securities ήΘβϟ΍κϠϋϥϮϳΩϞΜϤΗΔΘϟΎϣφ΍έϭ΃ Debtors ϥϮϨϳΪϤϟ΍ Deferred expenditure ΔϠΟΆϣΕΎϘΫϧ Deffered Gross Profit ϞΟΆϤϟ΍΢Αήϟ΍ςϟΎϤΟ· πϘΤϤϟ΍ήΘϏ΢Αήϟ΍ςϟΎϤΟ· Deficit ΰΠϋ ΐϟΎδϟΎΑ Departmental Contribution Margin ϢδϘϠϟΔϳΪΤϟ΍ΔϤϫΎδϤϟ΍ Depletion ΫΎΫϨϟ΍ ΔΘόΘΒτϟ΍έΩΎμϤϟ΍ϭ΃ΔΘΟ΍ήΨΘγϻ΍ϝϮλϸϟ Depreciable cost ϙϼϬΘγϼϟΔϠΑΎϘϟ΍ΔΫϠϜΘϟ΍ Depreciation ϙϼϬΘγΣ΍ Depreciation Expense ϙϼΘϬγϻ΍θϭήμϣ Depreciation Methods ϙϼϬΘγϻ΍φήσ Design ϢΘϤμΗ Development ήϳϮτΘϟ΍ Direct Cost ΓήηΎΒϣΔΫϠϜΗ Direct Costing System ΓήηΎΒϤϟ΍ΥΘϟΎϜΘϟ΍ϡΎψϧ Direct financing leases (US) ςϠϳϮϤΘϟ΍έΎΠϳΣ΍ΩϮϘϋ Direct Method ΔΘΗ ́ΘϤϟ΍ΔϳΪϘϨϟ΍ςΎΎλΏΎδΘΣϻΓήηΎΒϤϟ΍ΔϘϳήτϟ΍ Direct ownership ΓήηΎΒϣΔΘϜϠϣ Direct Quotation ήηΎΒϤϟ΍ΏϮϠγϷΎΑθήμϟ΍ήόγΪϳΪΤΗ Disclaimer of Opinion ρ΃έ˯Ύτϋ·ϡΪϋ Disclosure ΡΎμΎΣ΍ Discontinued operations ΓΪόΒΘδϣΔτθϧ΍ Discount ϢμΧ Discount Premium ρέϮΫϟ΍θήμϟ΍ήόγϭϞΟε΍θήμϟ΍ήόγϦΘΑφήΫϟ΍έ΍ΪϘϣ Discount Rate ϢμΨϟ΍ϝΪόϣ ϢδΤϟ΍ϝΪόϣ Dividend ΡΎΑέ΃ΕΎόϳίϮΗ Drilling ΐΘϘϨΘϟ΍ E-Commerce ΔΘϧϭήΘϜϟΣ΍ΓέΎΠΘϟ΍ Earned Surplus ΰΠΘΤϤϟ΍ξ΋ΎΫϟ΍ Earning of Revenue Ω΍ήϳΣ΍ΏΎδΘϛ΍ Earnings ΡΎΑέ΃ Earnings per share (EPS) ϢϬδϟ΍ΔΘΤΑέ ) ϢϬδϟ΍κϠϋΪ΋Ύόϟ΍ ( Economic Benefits ΔϳΩΎμΘϗϻ΍ϊΎΎϨϤϟ΍ Economic Entities Ε ́θϨϤϟ΍ ) Ε΍ΪΣϮϟ΍ ( ΔϳΩΎμΘϗϻ΍